Article 276 of Indian Constitution

Article 276 of Indian Constitution: Taxes on professions, trades, callings and employments

Article 276 Taxes on professions, trades, callings and employments – Constitution Of India

(1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income.

(2) The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed 1 [two thousand and five hundred rupees] per annum.

(3) The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments.


Constitution Of India Part 12 Finance, Property, Contracts And Suits – Articles 264 to 300


Article 264 of Indian Constitution

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Article 265 of Indian Constitution

Article 265 of Indian Constitution: Taxes not to be imposed save by authority of law Article 265 Taxes not to be imposed save by authority of law - Constitution Of India No tax shall be levied or collected except by authority of law. Constitution Of India Part 12 Finance, Property, ...

Article 266 of Indian Constitution

Article 266 of Indian Constitution: Consolidated Funds and public accounts of India and of the States Article 266 Consolidated Funds and public accounts of India and of the States - Constitution Of India (1) Subject to the provisions of article 267 and to the provisions of this Chapter with respect ...

Article 267 of Indian Constitution – Contingency Fund

Article 267 of Indian Constitution: Contingency Fund Article 267 Contingency Fund - Constitution Of India (1) Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund of India” into which shall be paid from time to time such sums as ...

Article 268 of Indian Constitution – Distribution of Revenues between the Union and the States

Article 268 of Indian Constitution: Distribution of Revenues between the Union and the States Article 268 Distribution of Revenues between the Union and the States - Constitution Of India (1) Such stamp duties and such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall ...

Article 269 of Indian Constitution

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